СERTAIN ASPECTS OF OPTIMIZING THE REVENUE PART OF THE STATE BUDGET

Abstract

The article deals with topical issues of optimizing the filling of the state budget of Ukraine in the conditions of martial law. A comparison of the categories of the state budget, formed in scientific sources, which indicate the role of the budget in regulating the economy, financing defense capabilities in the conditions of martial law, is made.

The concept of state budget revenues was studied in the context of the Budget Code of Ukraine and scientific approaches. It is emphasized that budget revenues should be classified according to the order of formation into centralized and decentralized, which allows considering them as a key element of the state's financial support.

Internal and external factors affecting the formation of the revenue part of the budget are considered.

Current issues of optimization of the revenue part of the state budget of Ukraine in the conditions of the military economy are analyzed. The key importance of revenue optimization for financing defense needs and supporting economic sectors in crisis conditions is emphasized. Some proposals for increasing budget revenues were considered, including certain areas of tax reform, reducing expenses for the maintenance of central executive bodies, concluding a new financial program with the International Monetary Fund, attracting new packages of international aid, etc.

The importance of choosing optimal ways of optimizing incomes to ensure the necessary financial stability and support of strategic sectors in the conditions of martial law is substantiated. It is emphasized that to work out ways to increase revenues to the state budget in the conditions of a war economy is a necessary step to ensure financial stability and support of strategic sectors of the economy.

The conclusions of the work show that in order to effectively optimize the filling of the revenue part of the state budget, it is necessary to investigate various ways of increasing budget revenues and to enshrine them in the National Revenue Strategy of Ukraine.